Airports Authority Of India ., In re
Date: May 13, 2022
Subject Matter
Transfer of business by the AAI to the M/s. Adani Lucknow International Airport Limited is Transfer of Going Concern Service and exempt
Summary
Question 1- Whether the transfer of business by the Airport Authority of India to the M/s. Adani Lucknow International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (“CGST”) viz-a-viz Uttar Pra…
1. M/s AIRPORTS AUTHORITY OF INDIA, CHAUDHARY CHARAN SINGH INTERNATIONAL AIRPORT, AMAUSI, LUCKNOW-226009 (here in after referred to as the applicant) is a registered assessee under GSTN: 09AAACA6412D1Z6. 2. The applicant has filed application for advance ruling in Form ARA-01 and submitted as under- (1) Airports Authority of India (the `AAI’) is the authority created under the Airports Autho…